CA (Chartered Accountancy) Course Admissions 2024

CA is a designation given to someone who has acquired Chartered Accountancy certification from a statutory organization that has determined that the person possesses the knowledge and abilities required to be carried out as a Chartered Accountant. The certification is offered in India by the ICAI, also known as the Institute of Chartered Accountants of India. Earlier, the only entry level exam for admission to the course was the Common Proficiency Test (CPT) which has now been replaced by the CA Foundation exam along with the changes in syllabus. Candidates will be eligible to take the Foundation exam after passing class 12th from a recognized school board or an equivalent exam as recognized by the Central Government of India, and upon completing four months of study period after registering with the Board of Studies.

Chartered Accountancy course exams for all three levels will be held in an offline mode and the minimum passing marks at each level is 40% for each paper and an aggregate of 50% marks in all papers combined. The registration date for the CA Foundation admission exam for June 2023 session is over now and the exam is slated to be held on June 24, 2023, June 26, 2023, June 28, 2023, and June 30, 2023. The registration for Foundation, Intermediate, and Final levels of the course remains open throughout the year for May/ June OR November/ December exam sessions.

The admission to CA course is possible via two different methods, the Foundation route and the Direct Entry route. It is always advisable, especially for 12th pass students, to choose the Foundation route to strengthen their fundamentals and have a good grasp of the course syllabus. However, Commerce/ Non-Commerce graduates and candidates who have passed the Executive and Intermediate levels of the Company Secretary course and Cost Management Accountant course, respectively, can take direct admission to the CA Intermediate level skipping the Foundation level of the course. There is no maximum age limit set forth by the ICAI for admission to the course. 

The CA admission highlights will provide you with all the crucial information related to the course. Interested candidates can check out the below-mentioned table to get a good understanding of the important aspects of the CA course admission process. 

CA course admission takes place in two different ways i.e CPT/ Foundation route OR Direct Entry route. The eligibility criteria for both methods are mentioned below:

CA Foundation Eligibility Criteria

The eligibility criteria for CA Foundation course level are as follows:

• After clearing the 10+2 examinations from a recognised school board or an exam that the Central Government has recognised as equivalent, students are qualified to take the Chartered Accountancy Foundation exam.
• A candidate must have finished the four months of mandatory study time with the Board of Studies after enrolling in the CA Foundation course and have passed class 12th to be qualified to take the Foundation exam.
• The ICAI does not impose an upper age limit on candidates seeking admission to the CA Foundation programme.

CA Direct Entry Eligibility Criteria

For direct acceptance into the CA Intermediate course, the candidate must fulfill the following eligibility requirements:

• Candidates for this admission route must have completed their undergraduate or graduate studies in the Commerce stream and have minimum aggregate marks of 55% or an equivalent score. However, the topics they had to have studied had to be Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration, or Management Accounting, or topics with names that sound similar to these papers but use distinct nomenclatures.
• Graduates and postgraduates from non-Commerce streams must have received an overall score of at least 60 per cent, or its equivalent, on the examination conducted by any accredited university (including Open University).
• Those who have completed the Executive or Intermediate levels of the Institute of Company Secretaries of India (ICSI) or the Institute of Cost and Work Accountants of India (ICWAI) are also eligible for direct admission. 
• The CA Intermediate course is also open to applicants who are in their final year of graduation. Only after presenting their final year marksheet or passing certificate within six months of the date they took the final year graduation exam, as well as after successfully passing the ICITSS (Orientation Course and Information Technology), would such candidates' registration become official. Throughout the provisional registration period, a candidate is permitted to take part in and complete the ICITSS.

CA course fees for all the three levels of the ICAI programme are mentioned in the table below:

CA Foundation Course Fee

CA Intermediate Course Fee

Note: Direct entrance students must pay INR 200 (about $20) for the prospectus in addition to the fees listed above.

CA Final Course Fee

The Common Proficiency Test (now replaced by CA Foundation) is the only entry-levelexam for the Chartered Accountancy course. A student who has completed the 10th grade may enroll for the Foundation level by submitting the required paperwork and payment. Students are only allowed to take the CA Foundation exam only after passing class 12th and completing four months of mandatory study period with the Board of Studies.

CPT/ CA Foundation Entrance Exam Schedule

The schedule for CA Foundation/ CPT exam is as follows:

Note: Candidates registered under the Old Scheme are required to convert from CPT to Foundation on the Self Service Portal by paying INR 500.

CA Entrance Exam Syllabus

The CA Foundation consists of four papers. One must pass all four papers to complete this level of the Chartered Accountancy programme. The syllabus covered in the four papers of the Foundation course is listed in the table below:

CA selection process is different for foundation and direct entry routes involving multiple crucial steps as mentioned below:

CA Foundation Selection Process

• Candidates who have passed class 10th can register themselves for the CA Foundation course. 
• After registering for the CA Foundation course, candidates need to also register with the Board of Studies (BoS) and complete four months of mandatory study period.
• Now, after completing class 12th or equivalent from a recognized school board, candidates will be eligible to sit for the CA Foundation exam.
• Candidates are required to enroll in CA Intermediate course level after passing the Foundation level exams.
• One must finish 4 weeks of Integrated Course on Information Technology and Soft Skills before starting the articleship (ICITSS)
• Applicants will now need to finish the 8 months of CA Intermediate study period and show up for the Intermediate exams. Candidates must pass at least one of the two sets of tests to advance to the next level.
• One must enroll in three years of articleship training after passing the ICITSS and CA Intermediate exams (either group I/ II or both).
• Now, candidates can register for the CA Final course.
• Within the last two years of practical training, but before taking the final exam, successfully complete the four-week Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).
• After passing AICITSS, take the final exam after finishing your practical training or during your last six months of articled training.
• Complete the remaining time period of your articleship training.
• Appear and pass the CA final exam
• Become an ICAI member to qualify as a Chartered Accountant.

CA Direct Entry Selection Process

The direct entry selection process is divided into two parts and explained as follows:

Part - I (For Commerce graduates/ postgraduates with minimum aggregate marks of 55% and Non-Commerce graduates/ postgraduates with a minimum aggregate percentage of 60%)

• Register for the CA Intermediate course at icai.org.
• Before beginning their articleship, participants must complete a four-week Integrated Course on Information Technology and Soft Skills (ICITSS).
• Apply for the three-year practical training programme.
• Show up for the intermediate examination on the first day of the exam's scheduled month after completing nine months of practical training.
• Pass the Intermediate examination for both groups.
• Enroll in the CA Final course
• Complete the four-week Advanced Integrated Course on Information Technology and Soft Skills with a passing grade during the final two years of practical training, but before taking the CA final exam (AICITSS).
• After passing the AICITSS, you must show up for the final exam at the end of your practical training or during the last six months of your articled training
• Finish the remaining articled training
• Attempt and pass the CA Final exam.
• Become ICAI certified Chartered Accountant.

Part - II (For CMA/ CS Intermediate/ Executive passed candidates)

• Register for the CA Intermediate course at ICAI’s official website.
• Before starting the articleship, finish the four-week Integrated Course on Information Technology and Soft Skills (ICITSS).
• Complete 8 months of necessary study period before appearing for the Intermediate exam.
• You can enroll in articled training after passing one or both groups of the intermediate course and the ICITSS.
• Pass the intermediate exam's remaining groups
• Sign up for the CA Final programme.
• Within the last two years of practical training, complete the four weeks of Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) before taking the CA final exam.
• After passing the AICITSS, you must show up for the final exam at the end of your practical training or during the last six months of your articled training
• Finish the remaining period of your articleship, if any.
• Take the CA Final Exam and successfully clear it.
• Become an ICAI member as a certified Chartered Accountant.

Candidates can apply for the CA course through two methods, one is Foundation and the other is Direct Entry. Chartered Accountancy Foundation method is mostly for the 12th pass candidates and Direct Entry method is opted by graduates/ postgraduates/ CS Executive or CMA Intermediate level passed candidates. Candidates can easily register themselves through ICAI's centralized self-service platform. Applicants do not need to physically submit their documents or register at a branch of the ICAI.

To begin the CA registration and application process, candidates can follow the steps mentioned below:

• Go to www.icai.org/post/students-services
• Click on the link for Entry level forms [Foundation and Intermediate (Direct Entry)]
• Have a working email address and mobile phone number
• Complete the OTP-based registration process 
• You will receive the OTP on your registered email address or mobile number 
• To complete the verification process, enter the OTP received
• Candidates will receive the login information via email or SMS after inputting the OTP.
• Aspirants must use the login information they obtained to log in to the ICAI website in the following step.
• Candidates will next be presented with two alternatives from which they can choose the student cycle on the left side.
• Next, candidates need to choose the CA course level they wish to apply for
• After this, an online form will be presented to the candidate with some information auto-filled. Candidates need to fill out the rest of the required information and click on the “Save and Next” option.
• Scan and submit all the required self-attested documents in prescribed format
• Now, scan and upload a recent colored passport-size photo and signature in the prescribed format
• Pay the required course level registration fee 
• Take a printout of the acknowledgement email received along with the payment receipt for future reference.
• Wait for the Institute to verify the supporting documentation and confirm the registration
• Information on how to order study materials through the centralized distribution system portal, icai-cds.org, will also be given to students upon successful registration.

The documents required for CA admission at each level of the course are as follows:

Documents Required for CA Foundation Course Admission

Before registering for the CA Foundation 2023, candidates should maintain scanned copies of the following documents:

• Attested copy of class 12th or its equivalent Central Government recognized exam Mark sheet and certificate
• Class 10th Mark sheet and certificate attested copies
• Government issued ID proof (preferably Aadhar Card)
• A recent colored passport-size photo
• Candidates belonging to SC/ ST/ OBC/ PwD must have their caste certificate

Documents Required for CA Intermediate Course Admission

The following documents will be required to register for the CA Intermediate 2023:

• Attested copy of class 12th Mark sheet or its equivalent Central Government recognized exam Mark sheet and certificate
• Attested copy of graduation mark sheet - For graduates/ postgraduates through direct entry
• CS Executive/ CMA Intermediate passed scorecard - For ICSI Executive / ICWAI Intermediate passed candidates through direct entry
• One recent colored passport-size photo
• Government issued ID proof (preferably Aadhar Card)
• Attested copy of Nationality proof (in case of a foreign candidate)
• Caste certificate (if applicable)

Documents Required for CA Final Course Admission

Before registering for the CA Final 2023, candidates should have scanned copies of the following documents:

• One recent passport-size photo 
• Valid Nationality proof (for foreign category applicants)
• Attested Mark sheet of CA Intermediate/ IPCC
• Attested proof for reserved categories (SC/ ST/ PwD, etc.)
• Attested mark sheet of CA Foundation/ CPT (not applicable for direct entry candidates)